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Recent decisions on valuations and briefing experts presentation

Published on 27 Jul 18 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • concepts of market value
  • relevance of value in light of Lendlease concepts of consideration?
  • recent cases
  • the important recent cases
  • implications for valuers
  • getting the best out of experts witnesses (including valuers).

Author profile

John Middleton CTA
John Middleton, CTA, is part of the ATO’s Tax Counsel Network, where he works on complex technical advice, tax reform projects, and strategic litigation. He also worked in Policy and Law Design within the ATO. Prior to this, he had over 20 years in the private sector at Clayton Utz Brisbane specialising in revenue and commercial law. He practised in CGT, stamp duty, GST and general tax, as well as trust and corporate law. While in private practice John was listed in Doyle’s and Best Lawyers in respect of revenue law matters. - Current at 11 September 2025
Click here to expand/collapse more articles by John MIDDLETON.

 

This was presented at 18th Annual States’ Taxation Conference .

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